Integrated Filing — IndAS



General information about company

Scrip Code 543275
NSE Symbol ANURAS
MSEI Symbol NOTLISTED
ISIN INE930P01018
Name of company ANUPAM RASAYAN INDIA LIMITED
Type of company Main Board
Class of security Equity
Date of start of financial year 01-04-2025
Date of end of financial year 31-03-2026
Date of board meeting when results were approved 14-02-2026
Date on which prior intimation of the meeting for considering financial results was informed to the exchange 07-02-2026
Description of presentation currency INR
Level of rounding used in financial results Lakhs
Reporting Type Quarterly
Reporting Quarter Third quarter
Nature of report standalone or consolidated Consolidated
Whether results are audited or unaudited for the quarter ended Unaudited
Whether results are audited or unaudited for the Year to date for current period ended/year ended Unaudited
Segment Reporting Single segment
Description of single segment Manufacturing of Industrial Chemicals
Start date and time of board meeting 14-02-2026   09:06:00
End date and time of board meeting 14-02-2026   09:35:00
Whether cash flow statement is applicable on company
Type of cash flow statement
Declaration of unmodified opinion or statement on impact of audit qualification Not applicable



Financial Results Ind-AS

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
1 Income
Revenue from operations 51,244.70 1,72,967.20
Other income 210.10 1,480.50
Total income 51,454.80 1,74,447.70
2 Expenses
(a) Cost of materials consumed 26,969.60 1,05,624.80
(b) Purchases of stock-in-trade 0.00 0.00
(c) Changes in inventories of finished goods, work-in-progress and stock-in-trade 388.80 (6,448.80)
(d) Employee benefit expense 1,805.00 5,575.50
(e) Finance costs 3,515.90 10,679.90
(f) Depreciation, depletion and amortisation expense 3,447.20 9,722.30
(f) Other Expenses
1 Other Expenses 9,333.30 29,460.30
Total other expenses 9,333.30 29,460.30
Total expenses 45,459.80 1,54,614.00
3 Total profit before exceptional items and tax 5,995.00 19,833.70
4 Exceptional items 0.00 0.00
5 Total profit before tax 5,995.00 19,833.70
6 Tax expense
7 Current tax 1,221.20 3,930.80
8 Deferred tax (1,285.50) (717.40)
9 Total tax expenses (64.30) 3,213.40
10 Net movement in regulatory deferral account balances related to profit or loss and the related deferred tax movement 0.00 0.00
11 Net Profit Loss for the period from continuing operations 6,059.30 16,620.30
12 Profit (loss) from discontinued operations before tax 0.00 0.00
13 Tax expense of discontinued operations 0.00 0.00
14 Net profit (loss) from discontinued operation after tax 0.00 0.00
15 Share of profit (loss) of associates and joint ventures accounted for using equity method 0.00 0.00
16 Total profit (loss) for period 6,059.30 16,620.30
17 Other comprehensive income net of taxes (388.70) (438.80)
18 Total Comprehensive Income for the period 5,670.60 16,181.50
19 Total profit or loss, attributable to
Profit or loss, attributable to owners of parent 4,904.10 12,747.10
Total profit or loss, attributable to non-controlling interests 1,155.20 3,873.20
20 Total Comprehensive income for the period attributable to
Comprehensive income for the period attributable to owners of parent 4,510.10 12,300.40
Total comprehensive income for the period attributable to owners of parent non-controlling interests 1,160.70 3,881.20
21 Details of equity share capital
Paid-up equity share capital 11,384.80 11,384.80
Face value of equity share capital 10 10
27 Details of debt securities
22 Reserves excluding revaluation reserve
23 Earnings per share
i Earnings per equity share for continuing operations
Basic earnings (loss) per share from continuing operations 4.31 11.34
Diluted earnings (loss) per share from continuing operations 4.31 11.34
ii Earnings per equity share for discontinued operations
Basic earnings (loss) per share from discontinued operations 0 0
Diluted earnings (loss) per share from discontinued operations 0 0
ii Earnings per equity share
Basic earnings (loss) per share from continuing and discontinued operations 4.31 11.34
Diluted earnings (loss) per share from continuing and discontinued operations 4.31 11.34
24 Debt equity ratio
25 Debt service coverage ratio
26 Interest service coverage ratio
27 Disclosure of notes on financial results Textual Information(1)



Disclosure of notes on financial results

Textual Information(1) 1. The above Consolidated Financial results for the Quarter and Nine months ended December 31 2025 have been prepared by the Company in accordance with Regulation 33 of SEBI Listing Obligations and Disclosure Requirements Regulations 2015 as amended and were reviewed by the Audit Committee of the Board and thereafter were approved and taken on record by the Board of Directors in their meeting held on February 14 2026. 2. Based on the management approach as defined in Ind AS 108 Operating Segments the Chief Operating Decision Maker evaluates the companys performance and allocates resources based on an analysis of various performance indicators of business segments in which the company operates. The Company is primarily engaged in the business of custom synthesis and manufacturing of specialty chemicals which the management and CODM recognise as the sole business segment. Hence disclosure of segment wise information is not required and accordingly not provided. 3. The Board of Directors of the Company at its meeting held on July 15 2025 has approved the allotment of 3914886 fully paid up equity shares at an issue price of INR 945.11 per share comprising face value of INR 10 per share and premium of INR 935.11 per share on preferential allotment basis upon conversion of equal number of warrants after receipt of 75 percent amount i.e. INR 2775 million. The entire amount of INR 2775 million so received have been utilised for the repayment of Loans and General Corporate purposes by December 31 2025. 4. The Company has investment in the following Subsidiary companies and into an Associate Company of Wholly owned subsidiary through a WOS as on December 31 2025 and accordingly Consolidated Financial Results for the Quarter and Nine months ended on December 31 2025 include following entities Name of the Company and Nature of Relationship a Jainam Intermediates Private Limited Wholly owned subsidiary. b Tanfac Industries Limited Subsidiary Company over which the Company exercises effective control. c ARIL Transmodal Logistics Private Limited Wholly owned subsidiary. d ARIL Fluorospeciality Private Limited Wholly owned subsidiary. e Anupam Japan GK Wholly owned subsidiary. f Anupam Europe AG Wholly owned subsidiary. g Anupam USA LLC Wholly owned subsidiary. h Anupam General Trading FZE Wholly owned subsidiary. i Tangent Science Private Limited An Associate Company of Wholly owned subsidiary of the Company. 5. The figures of the previous period have been regrouped rearranged and or recasted wherever considered necessary.



Remarks

Debt equity ratio
Debt service coverage ratio
Interest service coverage ratio


Format for Reporting Segment wise Revenue, Results and Capital Employed along with the company results

Amount in (Lakhs)

Particulars 3 months/ 6 month ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
Date of start of reporting period 01-10-2025 01-04-2025
Date of end of reporting period 31-12-2025 31-12-2025
Whether results are audited or unaudited Unaudited Unaudited
Nature of report standalone or consolidated Consolidated Consolidated
1 Segment Revenue (Income)
(net sale/income from each segment should be disclosed)
Total Segment Revenue
Less: Inter segment revenue
Revenue from operations
2 Segment Result
Profit (+) / Loss (-) before tax and interest from each segment
Total Profit before tax
i. Finance cost
ii. Other Unallocable Expenditure net off Unallocable income
Profit before tax
3 (Segment Asset - Segment Liabilities)
Segment Asset
Total Segment Asset
Un-allocable Assets null null
Net Segment Asset null null
4 Segment Liabilities
Segment Liabilities
Total Segment Liabilities
Un-allocable Liabilities null null
Net Segment Liabilities null null
Disclosure of notes on segments



Other Comprehensive Income

Amount in (Lakhs)

Particulars 3 months/ 6 months ended (dd-mm-yyyy) Year to date figures for current period ended (dd-mm-yyyy)
A Date of start of reporting period 01-10-2025 01-04-2025
B Date of end of reporting period 31-12-2025 31-12-2025
C Whether results are audited or unaudited Unaudited Unaudited
D Nature of report standalone or consolidated Consolidated Consolidated
Other comprehensive income [Abstract]
1 Amount of items that will not be reclassified to profit and loss
1 Gain/(loss) on remeasurements of the defined benefits plan (120.60) (166.10)
2 Income tax (expense)/income on remeasurements of the defined benefits plan 43.10 59.40
Total Amount of items that will not be reclassified to profit and loss (77.50) (106.70)
2 Income tax relating to items that will not be reclassified to profit or loss 0.00 0.00
3 Amount of items that will be reclassified to profit and loss
1 Effective portion of gain/(loss) on hedging instruments in a cash flow hedge (311.20) (332.10)
2 Income tax (expense)/income on effective portion of gain/(loss) on hedging instruments in a cash flow hedge 0.00 0.00
Total Amount of items that will be reclassified to profit and loss (311.20) (332.10)
4 Income tax relating to items that will be reclassified to profit or loss 0.00 0.00
5 Total Other comprehensive income (388.70) (438.80)